(a) Companies incorporated in Singapore, all of whose directors are Singapore citizens and all of whose members are Singapore citizens/Singapore company/Singapore Limited Liability Partnership;

(b) Limited Liability Partnerships (LLP) incorporated in Singapore, all of whose partners are Singapore citizens/Singapore LLP/Singapore company; and 

(c) Societies incorporated in Singapore, all of whose members are Singapore citizens and all of whose trustees are Singapore citizens or a trust company licensed under the Trust Companies Act.